The German tax system is made up of a large number of individual taxes. The companies are usually burdened with several taxes cumulatively. In this system, such charges are referred to as master taxes, the amount of which is within the scope of the Tax accounting policy can be particularly influenced. These are generally income tax, corporation tax, and trade tax.
For some companies, however, there may also be other master taxes, e.g. B. for energy-intensive companies the energy tax (eco tax, ecological Tax reform), for certain industries the respective consumption taxes (transport and consumption taxes); even the value added tax as a master tax is discussed.
Master taxes
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